Essays about: "auditor objectivity"
Showing result 1 - 5 of 10 essays containing the words auditor objectivity.
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1. The Image of Authorized Auditors in Relation to Audit Quality and Professional and Client Identification : A Swedish Quantitative Study
University essay from Jönköping University/IHH, FöretagsekonomiAbstract : Abstract Background: Auditors play a crucial role in financial statements. This paper discusses auditor image and its relationship with audit quality, professional identification, and client identification. Preserving a favorable auditor image can lead to auditor leniency, compromising the integrity of financial reporting. READ MORE
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2. Internal Auditing in a digitalised world : A qualitative study about the internal auditor´s approach in providing assurance of cybersecurity
University essay from Uppsala universitet/Företagsekonomiska institutionenAbstract : This study aims to contribute to internal auditing´s body of knowledge. This will be done by identifying and evaluating the approaches taken by internal auditors in assuring in the management of an organisation's cybersecurity. Qualitative research has been undertaken for this study by collecting data through semistructured interviews. READ MORE
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3. The Reliance of External Audit on Internal Audit : in Chinese Audit Corporations
University essay from Högskolan Kristianstad/Fakulteten för ekonomiAbstract : The objective of this research is to explore how external auditors rely on the work of internal auditors in audit firms in China. This study uses a qualitative method of semi-structured data collection interviews. Semi-structured interviews were conducted with internal auditors and external auditors working in China. READ MORE
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4. Negotiation and auditing self-efficacy's effect on auditor objectivity : negotiation strategy functioning as a mediator
University essay from Högskolan i Gävle/Avdelningen för ekonomiAbstract : Aim: Auditor objectivity in the auditing process is an important part of the IASB and FASB framework as well as in the SOX act. It is unclear whether auditor’s self-efficacy through selection of negotiation strategy affect the auditor’s objectivity. READ MORE
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5. Internal Auditing : A shift in role and scope
University essay from Uppsala universitet/Företagsekonomiska institutionenAbstract : Purpose: Our purpose is to investigate if the documentation of an internalaudit department at banks reflects a shift towards more consultingactivities, and how this potential change in the internal audit doc-umentation can be explained. Background: Previous research indicates that internal audit has developed fromits traditional assurance activities to include more consulting ac-tivities such as risk management assistance and corporate govern-ance support. READ MORE